Chokka Reddy Musuku, Warangal, Hyderabad v. ITO, Ward-2, Warangal, Warangal

ITA 603/HYD/2017 | 2007-2008
Pronouncement Date: 02-03-2021 | Result: Dismissed

Appeal Details

RSA Number 60322514 RSA 2017
Assessee PAN ACIPM1112D
Bench Hyderabad
Appeal Number ITA 603/HYD/2017
Duration Of Justice 3 year(s) 10 month(s) 28 day(s)
Appellant Chokka Reddy Musuku, Warangal, Hyderabad
Respondent ITO, Ward-2, Warangal, Warangal
Appeal Type Income Tax Appeal
Pronouncement Date 02-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB-A
Tribunal Order Date 02-03-2021
Date Of Final Hearing 22-02-2021
Next Hearing Date 22-02-2021
Last Hearing Date 23-07-2018
First Hearing Date 16-09-2020
Assessment Year 2007-2008
Appeal Filed On 04-04-2017
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES SMC HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA JUDICIAL MEMBER ITA NO. A.Y. APPELLANT RESPONDENT 603/HYD/17 2007 - 08 MUSUKU CHOKKA REDDY WARANGAL [PAN: ACIPM1112D] THE INCOME TAX OFFICER WARD-2 WARANGAL 604/HYD/17 2008 - 09 605/HYD/17 2010-11 FOR ASSESSEE : SHRI MOHD. AFZAL AR FOR REVENUE : SMT.N.SWAPNA DR DATE OF HEARING : 22-02-2021 DATE OF PRONOUNCEMENT : 02-03-2021 O R D E R THESE THREE ASSESSEES APPEALS FOR AYS.2007-08 2008 -09 & 2010-11 ARISE FROM THE CIT(A)-3 HYDERABADS ORDER DATED 09-05-2016 PASSED IN APPEAL NOS.0816 0822 & 0821/ W-2/WGL/CIT(A)-3/14-15 IN PROCEEDINGS U/S.271(1)(C ) & 143(3) R.W.S.148 OF THE INCOME TAX ACT 1961 [IN SHO RT THE ACT]; RESPECTIVELY. 2. IT TRANSPIRES AT THE OUTSET THAT ALL THESE ASSESSEES INSTANT THREE APPEALS SUFFER FROM IDENTICAL 225 DAYS D ELAY STATED TO BE ATTRIBUTABLE TO THE REASON(S) BEYOND THE CONTROL OF ASSESSEE AS PER CONDONATION PETITION/AFFIDAVIT. NO REBUTTAL TO ALL THESE SOLEMN AVERMENTS HAS COME FROM THE DEPARTMENTAL SIDE. ITA NOS. 603 604 & 605/HYD/2017 :- 2 -: 3. I AM INFORMED DURING THE COURSE OF HEARING FROM TH E ASSESSEES SIDE THAT THE ASSESSEE HAS FILED FOR SETTLEME NT BENEFIT UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME-2 020 IN PRESCRIBED FORM NO.1 & 2 AND FORM(S)-3 IN TUNE THERET O; ALSO STANDS ISSUED. 4. THE ASSESSEES SOLE IDENTICAL PLEA IN THESE CASES IS THAT SINCE THE DEPARTMENT IS YET TO FINALISE THE SETTLEMENT IN TU NE WITH FORM(S)-3 ISSUED UNDER THE SCHEME THESE APPEALS MAY NOT BE DISMISSED AS WITHDRAWN AS ON DATE. I FIND NO M ERIT IN ASSESSEES CONTENTIONS PER SE. THE FACT REMAINS THAT THE ASSESSEE HAS ALREADY BEEN ISSUED FORM(S)-3 NO PURP OSE WOULD BE SERVED IF THESE CASES ARE KEPT PENDING. I THEREFORE ORDER THAT THESE APPEALS BE TREATED AS DISMISSED AS WITHDRAWN WIT H A RIDER THAT IT SHALL BE VERY MUCH OPEN FOR THE ASSESSEE TO FILE FOR REVIVAL OF THESE CASES IF THE SETTLEMENT BENEFIT UNDER THE SCHEME IS DENIED TO HIM FOR TECHNICAL REASONS. 5. THESE APPEALS ARE DISMISSED AS WITHDRAWN IN ABOV E TERMS. ORDER PRONOUNCED IN THE OPEN COURT ON THE 2 ND MARCH 2021 SD/- ( S.S.GODARA ) JUDICIAL MEMBER HYDERABAD DATED: 02-03-2021 TNMM ITA NOS. 603 604 & 605/HYD/2017 :- 3 -: COPY TO : 1.SHRI MUSUKU CHOKKA REDDY C/O.MOHD.AFZAL ADVOCAT E 11-5-465 FLAT NO.402 SHERSON'S RESIDENCY CRIMINA L COURT ROAD RED HILLS HYDERABAD. 2.THE INCOME TAX OFFICER WARD-2 WARANGAL. 3.CIT(APPEALS)-3 HYDERABAD. 4.PR.CIT-3 HYDERABAD. 5.D.R. ITAT HYDERABAD. 6.GUARD FILE.